Brand name exclusion limits excise exemption for branded goods, preserving it only for manufacturer or certain institutional brands.
Amendment narrows a central excise exemption by excluding goods bearing a brand name or trade name except where that name is the manufacturer's or belongs to specified institutional producers or development corporations; it also defines brand name or trade name to include any name or mark, registered or not, used to indicate a commercial connection between goods and the person using the name or mark.

Yarn exemption rules updated: concession limited to specified finished yarns produced without single-yarn facilities and subject to prior duty payment.
The notification amends tariff descriptions and conditions for exemption of dyed, printed, bleached or mercerised yarn by restricting the concession to yarns made in factories without single-yarn production facilities and by requiring that the inputs have had the appropriate excise or additional duty paid; it also conditions the concession for textured or draw-twisted yarn on prior duty payment and on non-availability of input credit during finishing processes.

Compounded levy rates amended for cold rolling machines, specifying distinct monthly duties for stainless steel pattis and aluminium circles.
Amendment revises compounded levy rates for cold rolling machines under Notification No. 109/94 by prescribing per machine monthly duties: Rs. fifteen thousand for stainless steel pattis or pattas; for aluminium circles produced on cold rolling machines, Rs. seven thousand five hundred for machines of 30" diameter or less and Rs. ten thousand for machines exceeding 30" diameter. The change is effected under rule 96ZB of the Central Excise Rules, 1944 and comes into force on the 1st day of June, 1997.

Inclusion of aluminium circles in excise classification extends existing provisions to aluminium alongside stainless steel pattis.
The amendment revises Chapter V headings and substitutes references in multiple rules to include aluminium circles alongside stainless steel pattis or pattas, applying the same rule provisions to aluminium circles falling under Chapter 76 as to stainless steel pattis or pattas under Chapter 72, enacted by notification under the Central Excise Act with a specified effective date.

Rescission of excise notifications restores prior duty position under statutory powers, invoking public interest and tariff correction.
The Central Government, exercising powers under section 5A(1) of the Central Excise Act, 1944 and, where applicable, section 5A(1) read with section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, rescinds specified notifications setting effective rates of Basic Excise duty and Additional duty for designated goods, having been satisfied that rescission is necessary in the public interest; the rescinded notifications are listed in the annexed Table.

Excise amendment revises effective rates by omitting a table entry and substituting tariff classifications for a listed item.
The Government, exercising powers under section 5A of the Central Excise Act, 1944, amends Notification No. 4/97-Central Excise by omitting serial number 4 from the table and substituting for serial number 93A the column (2) entry "5204.90, 54.01 or 55.08," thereby modifying specified tariff classifications and effective rate descriptions for goods of Chapters 17 to 96.

Export duty rebate: exports must be duty-paid and dispatched directly from factory or warehouse unless board permits otherwise.
Amendment requires rebate-linked exports of excisable goods (excluding mineral oils and ship stores) to be exported only after payment of excise duty and directly from a factory or a warehouse, except where the Central Board of Excise and Customs permits otherwise by general or special order.

Excise exemption for vegetable saps used in manufacture of traditional-system medicaments now subject to nil duty within producing factory.
The amendment adds an exemption entry providing that vegetable saps and extracts used within the factory of their production for manufacture of medicaments exclusively used in the Ayurvedic, Unani or Siddha systems are subject to nil excise duty, by way of modification to Notification No. 4/97-Central Excise.

Tariff amendment: Fruit juice based drinks assigned concessional excise rate under amended Central Excise notification.
Amendment inserts a new tariff entry treating fruit juice based drinks as a distinct taxable category and specifying the applicable excise charge at 8%, by modifying Notification No. 5/97-Central Excise to incorporate this additional item into the tariff table following the existing entries.

Exemption for chewing tobacco: amendment adds a nil-duty tariff entry for unbranded chewing tobacco under excise rules.
Amendment adds a tariff entry under heading 24.04 creating an excise exemption for chewing tobacco and preparations containing chewing tobacco that do not bear a brand name, referencing an earlier notification exempting those unbranded products from the whole of excise duty and recording the duty as nil.

Excise exemption for specified pan masala retail packs limits duty to that based on half the declared maximum retail price.
Exemption limits excise duty on specified pan masala retail packages by exempting duty in excess of that calculated on value equal to fifty per cent of the declared maximum retail price. Eligibility is confined to packs within prescribed weight bands (up to two grams; more than two up to four grams) subject to corresponding maximum retail price caps, with "maximum retail price" as defined in the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.

Small Scale Exemption amendment expands exempt fabrics list by adding uncut grey woven weft pile cotton fabrics.
The Central Government, invoking the statutory power under sub-section (1) of section 5A of the Central Excise Act, amends item No. 2 of the Annexure to Notification No. 16/97-C.E. by substituting the phrase "Fabrics of cotton or man made fibres falling under sub-heading No. 5802.51" with the expanded wording adding "Uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey (unprocessed) cotton yarn, falling under sub-heading No. 5801.21; fabrics of cotton or man made fibres falling under sub-heading No. 5802.51."

Excise duty amendment updates exemptions and effective duty rates for specified goods and revises eligibility conditions for benefits.
Amendment revises the tariff table by inserting new entries and substituting effective basic excise duty rates or nil status for specified goods, and alters an existing description. The Annexure increases a quantitative threshold and adds a condition requiring manufacturing by fully hand-operated moulding presses, absence of power use post-moulding except for buffing or testing, conformity to Indian Standards with the Standard Mark, and absence of another person's brand for eligibility to the exemption.

Exemption for steam used within the factory of its production introduced, extending nil duty under central excise notification.
Amendment inserts a new tariff table entry (25A) creating an exemption at nil central excise duty for steam used within the factory of its production. The Central Government, under section 5A of the Central Excise Act, 1944, amended the earlier notification by adding this specific commodity description and nil rate immediately after S. No. 25 in the notification's Table.

Modvat credit restriction on specified petroleum inputs limits available duty credit for domestic and imported inputs.
The amendment restricts modvat credit on specified petroleum inputs (naphtha, furnace oil, low sulphur heavy stock, light diesel oil, bitumen and paraffin wax) used in manufacture in India: for domestically produced inputs the credit is limited to excise duty calculated at the rate of 10% ad valorem; for imported inputs the credit is limited to additional duty calculated by assuming a like domestic input is chargeable at 10% ad valorem.

Form RT 12 amendment updates excise reporting fields to standardise stock, clearance and duty payment disclosures.
The amendment substitutes the descriptive portion of FORM R.T.12 with a tabular format requiring entries for Unit; Opening Balance; Quantity Manufactured; Quantity Received from Outside; Total Quantity; Quantity Cleared on Payment of Duty; Quantity of Duty Free Clearances; Total Quantity Cleared; Closing Balance; Value of Goods Removed on Payment of Duty; Rate of Duty (and notification, if any claimed); and Duty Paid/Amount Paid with PLA/MODVAT.

Amendment to exemption notification narrows covered sub-paragraphs and removes a table entry under Central Excise Act authority.
The Central Government, exercising powers under section 5A(1) of the Central Excise Act, amends Notification No. 2/95-C.E. by substituting the opening paragraph's reference to a set of sub-paragraphs-removing one sub-paragraph from the listed items-and omits S. No. 2A and its related entries from the Table, thereby narrowing the exemption coverage applicable to goods from EOU, FTZ, EHTP and STP when sold in India.

Tariff values for aerated bottled waters set, prescribing excise valuation per bottle across size categories and superseding prior notification.
Fixes tariff values for aerated waters in bottles under the relevant tariff heading, prescribing excise valuation per bottle by discrete bottle-size categories and superseding the prior notification; applies to aerated waters with added sugar, sweetening matter or flavouring and standardises assessable value for central excise purposes.

FTZ/EOU goods clearance conditions updated to permit limited domestic clearance of jewellery with special import licence and duty payment.
Amendments permit controlled domestic clearance of plain gold or silver jewellery from FTZ/EOU units where the recipient furnishes a freely transferable Special Import Licence, consultation occurs between the Development Commissioner and Customs, and excise duty is paid from the recipient's Exchange Earners Foreign Currency account; permit Customs to allow clearance of dead stock or broken stones into the Domestic Tariff Area on payment of duty and define dead stock as goods not exported within two years; and update Export and Import Policy references and certain paragraph cross references, including a provision for electronic hardware units' domestic sales treatment.

Exemption on excise duty limits excise for EOU/EPZ made jewellery and dead stock sold domestically to specified effective rates.
Exemption caps excise on goods made in EOUs or EPZs and sold in India at specified effective rates: plain gold jewellery, plain silver jewellery, and broken stones or dead stock. For broken stones/dead stock the chargeable amount equals fifty percent of the higher of customs duty on like imports or excise on like domestic non EOU/EPZ goods. Dead stock means goods not exported within two years of manufacture.